Beyond cultural values : an implicit theory approach to cross-cultural research in accounting ethics
Document Type
Journal article
Source Publication
Behavioral Research in Accounting
Publication Date
3-1-2013
Volume
25
Issue
1
First Page
15
Last Page
36
Keywords
Cultural values, Ethics, Implicit theory of causality, Individualism, Morality, Power distance
Abstract
The value dimensional approach for conducting cross-cultural studies in accounting has been subject to various critiques leading to calls for alternative conceptualization and operationalization of culture. The present research responds to those calls by testing the viability of using implicit theories as an alternative to value dimensions for studying cultural differences in the context of morality judgments. Consistent with expectations, results of Experiment I indicate that, independent of cultural values, differences in the implicit theory of causality between Chinese and Americans explained their divergence in inferences about the morality of a fraudster. In Experiments II and III, this effect of implicit theories was compared respectively with that of the individualism/collectivism value dimension and that of the power distance value dimension. Results show that the effect of implicit theories remained significant whereas the effect of both value dimensions was not significant. Implications for future research are discussed.
DOI
10.2308/bria-10315
Print ISSN
10504753
E-ISSN
15588009
Publisher Statement
Copyright © 2013 American Accounting Association
Access to external full text or publisher's version may require subscription.
Full-text Version
Publisher’s Version
Language
English
Recommended Citation
Wong, B. O.-W., & Lui, G. (2013). Beyond cultural values: An implicit theory approach to cross-cultural research in accounting ethics. Behavioral Research in Accounting, 25(1), 15-36. doi: 10.2308/bria-10315